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636,460 artículos
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Año:
2025
ISSN:
2448-6531, 0185-0172
Martínez González, Calíope
El Colegio de México, A.C.
Resumen
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Año:
2025
ISSN:
2448-6531, 0185-0172
Becerril Hernández, Carlos de Jesús
El Colegio de México, A.C.
Resumen
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Año:
2025
ISSN:
2448-6531, 0185-0172
Samaniego López, Marco Antonio
El Colegio de México, A.C.
Resumen
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Año:
2025
ISSN:
2448-6531, 0185-0172
Molina Armenta, María del Ángel
El Colegio de México, A.C.
Resumen
The objective of this article is to study the procedural tax model in Mexico during the twentieth century through different controversies between the federal tax authorities and taxpayers regarding the Commercial Input Tax (ISIM), which was collected from 1948 to 1980. It aims to understand the different ways in which conflicts regarding the isim were resolved, as well as the interpretations of the regulations that guided the controversies analyzed herein. Considering the important political meaning acquired by the ISIM in the process of fiscal coordination, this article takes up three cases that allow us to understand the procedural tax model for the resolution of conflicts regarding the isim, those connected to the composition of taxation rates and the very constitutionality of the isim as a coordination mechanism. This article aims to explore Mexico’s twentieth century fiscal historiography through procedural tax law and establish a dialogue with that of other periods, as presented in this dossier.
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Año:
2025
ISSN:
2448-6531, 0185-0172
Sánchez Santiró, Ernest
El Colegio de México, A.C.
Resumen
This article examines the existing procedural order in the Royal Treasury of New Spain through a specific form of revenue, that of the tobacco monopoly, and form of trial, that for contraband cases. It starts by analyzing the historiography that has addressed the phenomenon of contraband tobacco in New Spain, goes on to identify the judges and revenue tribunals in different instances and then determines the basic norms that regulated the tobacco monopoly in contraband trials, as well as the sentences that were to be imposed. On this last point, it briefly emphasizes the connections between those norms regulating the Royal Treasury of Spain as part of a general political context of increasing pressure for greater uniformity among the Royal Treasuries of the Indies in the Spanish Crown as a whole.
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Año:
2025
ISSN:
2448-6531, 0185-0172
Becerril Hernández, Carlos de Jesús
El Colegio de México, A.C.
Resumen
Conceived as an administrative means of defense, Mexico’s contentious administrative appeal arose to resolve a tax issue and the nation’s revenue fell under its jurisdiction. This article analyzes its legal efficacy within the period in question, as well as the legislative and institutional context. By reviewing the cases seen by the administrative authorities, it reveals the arguments of both the authorities and the taxpayers who sought to resolve their conflicts through this legal mechanism.
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Hecho en México, Universidad Nacional Autónoma de México (UNAM). 1997-2025.
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